 | United States - 1988 - 560 páginas
...residential rental purposes. (5) INDUSTRIAL PARKS. — Paragraph (1) shall not apply to any obligation issued as part of an issue substantially all of the proceeds of which are to be used for the acquisition or development of land as the site for an industrial park. For purposes... | |
 | United States, United States. Congress. House. Committee on Energy and Commerce - 1993 - 656 páginas
...governmental unit, or (4) CERTAIN EXEMPT ACTIVITIES.— Paragraph (1) shall not apply to any obligation which is issued as part of an issue substantially all of the proceeds of which are to be used to provide — (A) projects for residential rental property if at all times during the qualified... | |
 | United States - 1985 - 484 páginas
...residential rental purposes. (5) INDUSTRIAL PARKS. — Paragraph (1) shall not apply to any obligation issued as part of an issue substantially all of the proceeds of which are to be used for the acquisition or development of land as the site for an industrial park. For purposes... | |
 | United States - 1989 - 584 páginas
...(ii) OBLIGATIONS USED TO FINANCE MANUFACTURING FACILITIES.— In the case of any obligation which is part of an issue substantially all of the proceeds of which are to be used to provide a manufacturing facility, clause (i) shall be applied by substituting "1988"... | |
 | United States - 1999 - 740 páginas
...such organization). (4) CERTAIN EXEMPT ACTIVITIES. — Paragraph (1) shall not apply to any obligation which is issued as part of an issue substantially all of the proceeds of which are to be used to provide — (A) projects for residential rental property if at all times during the qualified... | |
 | United States. Tax Court - 1995 - 512 páginas
...which provides that an industrial development bond will not be taxable under section 103(b)(1) if it is part of an issue "substantially all of the proceeds of which are to be used to provide" (emphasis added) various exempt facilities. The question is the meaning of the... | |
 | United States - 1997 - 776 páginas
...such organization). (4) CERTAIN EXEMPT ACTIVITIES. — Paragraph (1) shall not apply to any obligation which is issued as part of an issue substantially all of the proceeds of which are to be used to provide — (A) projects for residential rental property if at all times during the qualified... | |
 | CCH Editors - 2004 - 1416 páginas
[ O conteúdo desta página está restrito ] | |
 | 1979 - 958 páginas
...described in subparagraph (A). (3) Exception. Paragraph (1) shall not apply to any obligation— (A) Which is issued as part of an issue substantially...for real property used or to be used for residential purpose: for the personnel of an educational institution (within the meaning of section 151(e)(4»... | |
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Paragraph ( 1 ) shall not apply to any obligation which is issued as part of an issue substantially all of the proceeds of which are to be used... 
